000			01399nab a2200265 c 4500
999			_c145835 _d145835
003			ES-MaIEF
005			20220510095854.0
007			ta
008			220509t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964997 _aGreen, Danielle H.
245		0	_aTaxes and firm size _ba 40-year perspective _c Danielle H. Green and George A. Plesko
500			_aResumen.
504			_aBibliografía.
520			_aWe examine the statutory incidence of the federal corporate tax on firms by asset size over a 40-year period spanning numerous tax changes. In contrast to previous studies, which have been based upon financial statement measures of effective tax rates, we examine the relation between taxes and asset size using published tax return data and a common measure of distribution. The results suggest that the corporate tax burden has become relatively proportional to firm size over the last 40 years, only slightly favoring larger firms.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aTIPOS DE GRAVAMEN _948570
650		4	_aGRANDES EMPRESAS _965638
650		4	_aINCIDENCIA Y TRASLACION _946552
650		4	_aHISTORIA _945399
650			_aESTADOS UNIDOS _942888
700			_931769 _aPlesko, George A.
773	0		_9167132 _oOP 233/2021/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 74, n. 4, December 2021, p. 915–935
942			_cART